Super-Tech Industries had the following department information about physical units and percentage of completion: $\begin{array}{ll}&\text { Physical Units }\
\text { Work in process, June } 1(75 \%)& 2,000 \
\text { Completed and transferred out}&4,500 \
\text { Work in process. June } 30(50 \%)&3,000
\end{array}$ If materials are added at the beginning of the production process, what is the total number of equivalent units during June for conversion costs if the weighted-average method is used?

Question

Quizplus · Accepted Answer

The equivalent units for conversion costs are calculated by adding the units completed and transferred out (4,500) to the equivalent units in ending work in process (3,000 units * 50% = 1,500), totaling 6,000 equivalent units.

Super-Tech Industries Had the Following Department Information About Physical Units